Main Directorate of the STS in Chernihiv region conducted 19 unscheduled documentary on-site audits on the reliability of accrual amounts of budgetary reimbursement and the negative value of value added tax during January – August 2020.
According to the audit results, the budgetary reimbursement was prevented for more than 8.6 million UAH; negative value of the VAT was reduced almost by 4 million UAH and 512.7 thousand UAH of the value added tax was additionally accrued.
Reminder! Moratorium on documentary audits was introduced on March 18, 2020 in order to prevent the spread of coronavirus disease in Ukraine (COVID-19).
Herewith, moratorium is not applicable to unscheduled documentary audits on the grounds specified in Sub-paragraph 78.1.8 Paragraph 78.1 Article 78 of the Tax Code, namely if the taxpayer submitted declaration claiming the budgetary value added tax reimbursement, if there are grounds for audit specified in Section V of the Code, and / or with a negative value of the value added tax, which is more than 100 thousand UAH.